Which of the following items should be disclosed in a Statement of Cash Flows?
A) Payment of dividends through a share investment scheme;
B) Acquisition of an investment in a subsidiary for consideration consisting of an exchange of non-current assets and liabilities;
C) Proceeds from the issue of debentures;
D) Refinancing of long-term debt.

Question

Quizplus · Accepted Answer

Proceeds from the issue of debentures should be disclosed in the financing activities section of the Statement of Cash Flows as it involves cash inflow from financing activities.

Which of the Following Items Should Be Disclosed in a Statement